IRS Form 1040 (1040-SR) Schedule D "Capital Gains and Losses"

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This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. The document is a supplement to IRS Form 1040, and IRS Form 1040-SR. Check the official IRS-issued instructions before completing and submitting the form.

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SCHEDULE D
Capital Gains and Losses
OMB No. 1545-0074
(Form 1040 or 1040-SR)
2019
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/ScheduleD for instructions and the latest information.
Department of the Treasury
Attachment
12
Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.
Internal Revenue Service (99)
Sequence No.
Name(s) shown on return
Your social security number
Did you dispose of any investment(s) in a qualified opportunity fund during the tax year?
Yes
No
If “Yes,” attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.
Part I
Short-Term Capital Gains and Losses—Generally Assets Held One Year or Less (see instructions)
See instructions for how to figure the amounts to enter on the
(g)
(h) Gain or (loss)
lines below.
(d)
(e)
Adjustments
Subtract column (e)
Proceeds
Cost
to gain or loss from
from column (d) and
This form may be easier to complete if you round off cents to
(sales price)
(or other basis)
Form(s) 8949, Part I,
combine the result
whole dollars.
line 2, column (g)
with column (g)
1a Totals for all short-term transactions reported on Form
1099-B for which basis was reported to the IRS and for
which you have no adjustments (see instructions).
However, if you choose to report all these transactions
on Form 8949, leave this line blank and go to line 1b .
1b Totals for all transactions reported on Form(s) 8949 with
Box A checked
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2 Totals for all transactions reported on Form(s) 8949 with
Box B checked
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3 Totals for all transactions reported on Form(s) 8949 with
Box C checked
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4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824
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4
5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from
5
Schedule(s) K-1 .
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6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover
6 (
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Worksheet in the instructions
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7 Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). If you have any long-
term capital gains or losses, go to Part II below. Otherwise, go to Part III on the back
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7
Part II
Long-Term Capital Gains and Losses—Generally Assets Held More Than One Year (see instructions)
See instructions for how to figure the amounts to enter on the
(g)
(h) Gain or (loss)
lines below.
(d)
(e)
Adjustments
Subtract column (e)
Proceeds
Cost
to gain or loss from
from column (d) and
This form may be easier to complete if you round off cents to
(sales price)
(or other basis)
Form(s) 8949, Part II,
combine the result
whole dollars.
line 2, column (g)
with column (g)
8a Totals for all long-term transactions reported on Form
1099-B for which basis was reported to the IRS and for
which you have no adjustments (see instructions).
However, if you choose to report all these transactions
on Form 8949, leave this line blank and go to line 8b .
8b Totals for all transactions reported on Form(s) 8949 with
Box D checked
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9 Totals for all transactions reported on Form(s) 8949 with
Box E checked
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10 Totals for all transactions reported on Form(s) 8949 with
Box F checked .
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11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss)
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from Forms 4684, 6781, and 8824
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12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1
12
13 Capital gain distributions. See the instructions
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13
14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover
Worksheet in the instructions
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14 (
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15 Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h). Then go to Part III on
15
the back .
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For Paperwork Reduction Act Notice, see your tax return instructions.
Schedule D (Form 1040 or 1040-SR) 2019
Cat. No. 11338H
SCHEDULE D
Capital Gains and Losses
OMB No. 1545-0074
(Form 1040 or 1040-SR)
2019
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/ScheduleD for instructions and the latest information.
Department of the Treasury
Attachment
12
Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.
Internal Revenue Service (99)
Sequence No.
Name(s) shown on return
Your social security number
Did you dispose of any investment(s) in a qualified opportunity fund during the tax year?
Yes
No
If “Yes,” attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.
Part I
Short-Term Capital Gains and Losses—Generally Assets Held One Year or Less (see instructions)
See instructions for how to figure the amounts to enter on the
(g)
(h) Gain or (loss)
lines below.
(d)
(e)
Adjustments
Subtract column (e)
Proceeds
Cost
to gain or loss from
from column (d) and
This form may be easier to complete if you round off cents to
(sales price)
(or other basis)
Form(s) 8949, Part I,
combine the result
whole dollars.
line 2, column (g)
with column (g)
1a Totals for all short-term transactions reported on Form
1099-B for which basis was reported to the IRS and for
which you have no adjustments (see instructions).
However, if you choose to report all these transactions
on Form 8949, leave this line blank and go to line 1b .
1b Totals for all transactions reported on Form(s) 8949 with
Box A checked
.
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2 Totals for all transactions reported on Form(s) 8949 with
Box B checked
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3 Totals for all transactions reported on Form(s) 8949 with
Box C checked
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.
.
4 Short-term gain from Form 6252 and short-term gain or (loss) from Forms 4684, 6781, and 8824
.
.
4
5 Net short-term gain or (loss) from partnerships, S corporations, estates, and trusts from
5
Schedule(s) K-1 .
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6 Short-term capital loss carryover. Enter the amount, if any, from line 8 of your Capital Loss Carryover
6 (
)
Worksheet in the instructions
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7 Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h). If you have any long-
term capital gains or losses, go to Part II below. Otherwise, go to Part III on the back
.
.
.
.
.
.
7
Part II
Long-Term Capital Gains and Losses—Generally Assets Held More Than One Year (see instructions)
See instructions for how to figure the amounts to enter on the
(g)
(h) Gain or (loss)
lines below.
(d)
(e)
Adjustments
Subtract column (e)
Proceeds
Cost
to gain or loss from
from column (d) and
This form may be easier to complete if you round off cents to
(sales price)
(or other basis)
Form(s) 8949, Part II,
combine the result
whole dollars.
line 2, column (g)
with column (g)
8a Totals for all long-term transactions reported on Form
1099-B for which basis was reported to the IRS and for
which you have no adjustments (see instructions).
However, if you choose to report all these transactions
on Form 8949, leave this line blank and go to line 8b .
8b Totals for all transactions reported on Form(s) 8949 with
Box D checked
.
.
.
.
.
.
.
.
.
.
.
.
.
9 Totals for all transactions reported on Form(s) 8949 with
Box E checked
.
.
.
.
.
.
.
.
.
.
.
.
.
10 Totals for all transactions reported on Form(s) 8949 with
Box F checked .
.
.
.
.
.
.
.
.
.
.
.
.
.
11 Gain from Form 4797, Part I; long-term gain from Forms 2439 and 6252; and long-term gain or (loss)
11
from Forms 4684, 6781, and 8824
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12 Net long-term gain or (loss) from partnerships, S corporations, estates, and trusts from Schedule(s) K-1
12
13 Capital gain distributions. See the instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14 Long-term capital loss carryover. Enter the amount, if any, from line 13 of your Capital Loss Carryover
Worksheet in the instructions
.
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.
.
.
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.
.
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14 (
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15 Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h). Then go to Part III on
15
the back .
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For Paperwork Reduction Act Notice, see your tax return instructions.
Schedule D (Form 1040 or 1040-SR) 2019
Cat. No. 11338H
2
Schedule D (Form 1040 or 1040-SR) 2019
Page
Part III
Summary
16
Combine lines 7 and 15 and enter the result
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16
• If line 16 is a gain, enter the amount from line 16 on Form 1040 or 1040-SR, line 6; or Form
1040-NR, line 14. Then go to line 17 below.
• If line 16 is a loss, skip lines 17 through 20 below. Then go to line 21. Also be sure to complete
line 22.
• If line 16 is zero, skip lines 17 through 21 below and enter -0- on Form 1040 or 1040-SR, line
6; or Form 1040-NR, line 14. Then go to line 22.
17
Are lines 15 and 16 both gains?
Yes. Go to line 18.
No. Skip lines 18 through 21, and go to line 22.
If you are required to complete the 28% Rate Gain Worksheet (see instructions), enter the
18
18
amount, if any, from line 7 of that worksheet
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If you are required to complete the Unrecaptured Section 1250 Gain Worksheet (see
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19
instructions), enter the amount, if any, from line 18 of that worksheet .
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20
Are lines 18 and 19 both zero or blank?
Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions
for Forms 1040 and 1040-SR, line 12a (or in the instructions for Form 1040-NR, line 42). Don’t
complete lines 21 and 22 below.
No. Complete the Schedule D Tax Worksheet in the instructions. Don’t complete lines 21
and 22 below.
21
If line 16 is a loss, enter here and on Form 1040 or 1040-SR, line 6; or Form 1040-NR, line 14,
the smaller of:
}
• The loss on line 16; or
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21 (
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• ($3,000), or if married filing separately, ($1,500)
Note: When figuring which amount is smaller, treat both amounts as positive numbers.
22
Do you have qualified dividends on Form 1040 or 1040-SR, line 3a; or Form 1040-NR, line 10b?
Yes. Complete the Qualified Dividends and Capital Gain Tax Worksheet in the instructions
for Forms 1040 and 1040-SR, line 12a (or in the instructions for Form 1040-NR, line 42).
No. Complete the rest of Form 1040, 1040-SR, or 1040-NR.
Schedule D (Form 1040 or 1040-SR) 2019
Page of 2